9911796707
TMI Blog2007 (2) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... 16/2000-Cus. dated 1-3-2000 to the impugned imports. 2. The facts of the case are that the appellants had imported three consignments of machines/parts claimed to constitute a second-hand plant to manufacture crowns caps and had warehoused them under warehousing Bills of Entry No. 64328 dated 3-11-98, 64329 dated 13-11-1998 and 64990 dated 16-11-1998. The Bills of Entry had been assessed classifying the impugned goods under chapter sub-heading 8479.80 of the Customs Tariff Act extending the concessional effective rate of Customs Duty available to goods specified at Sl. No. 162 of Notification No. 23/98-Cus. The concessional rate of 20% ad valorem mentioned at the above Sl. No. was applicable to Machinery for production of commodities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained. 4. After considering the appeal, the lower appellate authority found that Chapter Heading 8479.89 covered machines and mechanical appliances other than those covered under Chapter Heading 8479.10 to 8479.82. Chapter Heading 8479 covered machines and mechanical appliances having individual functions not specified or included elsewhere in Chapter 84. She observed that the imported machines were :- (a) Slitting machines which cut the metal sheet (b) Metal Sheet Feeder (to feed sheets to printing/coating machine) (c) Forklift pneumatic suckers (d) Coating/varnishing machine (e) Single colours printing press (f) Continuous drying oven (g) Sheet Unloader (h) Bundle Turner (i) Punch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h they were responsible for the production of the final product in a continuous process of manufacture. 5. Before us the appellants reiterated the arguments that the impugned goods cleared under the three home consumption of Bills of Entry had to be classified as a single plant for manufacture of caps and crowns and that they were classifiable under Chapter Heading 8479.89. They were eligible for exemption under Notification No. 16/2000 as goods Machinery for production of commodities falling under CSH 8479.89 were specified at Sl. No. 202 of the Notification. A flow chart prepared by the appellants was furnished which showed the various processes undertaken in the plant for manufacturing caps and crowns. The appellants argued that as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Entry describing them as conveyor machinery parts and printed blanking presses spares . At the time of warehousing these were assessed as claimed by the appellants under chapter sub-heading 8479.89 extending concessional rate available to goods at Sl. No. 162 of Notification No. 23/98-Cus. The appellants had claimed that they had imported a combination of machines consisting of various components interconnected by cable, piping etc. intended as a whole to contribute to a clearly identified function of manufacturing caps and crowns. The machine was classifiable under CSH 8479.89 and eligible for the concessional rate claimed. In accordance with Note 4 of Section XVI, the impugned combination of machines intended to contribute to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no dispute that individually, each of the machines imported under the three Bills of Entry was classified under a particular heading of Chapter 84 with reference to its individual function or the particular industry in which it is used, correctly. The assessee had not followed the procedure prescribed under Public Notice No. 91/87 and the goods were presented as and when they were imported as conveyor machinery parts and printed blanking press spares etc . Therefore, the impugned goods could not be assessed correctly at the time they were warehoused as their description was not correctly declared. The goods were not presented for assessment also as a complete plant when they were cleared from the warehouse. The goods had been cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X
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